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(영문) 대법원 2015. 11. 12. 선고 2015두47997 판결

관계회사간 실물거래없이 회전식 세금계산서를 수수한 행위에 대한 경정처분은 정당함.[국승]

Case Number of the immediately preceding lawsuit

Daegu High Court 2014Nu5195 ( June 26, 2015)

Title

A disposition to correct the receipt of a revolving tax invoice without a real transaction between related companies is legitimate.

Summary

Since the fact that a tax invoice has been issued and received in the form of a lump sum without a real transaction between related companies controlled by one person is confirmed to be a processed transaction under the circumstances and the grounds for the transaction, a corrected disposition is legitimate.

Related statutes

Article 17 of the Value-Added Tax Act

Cases

Supreme Court Decision 2015Du4797 Decided revocation of Disposition imposing Value-Added Tax

Plaintiff-Appellant

AA

Defendant-Appellee

BB

Judgment of the lower court

National Rotations

Imposition of Judgment

November 12, 2015

Text

The appeal is dismissed.

The costs of appeal are assessed against the Plaintiff.

Reasons

All of the records of this case and the judgment of the court below and the grounds of appeal were examined, but it is clear that the allegation in the grounds of appeal by the appellant constitutes Article 4 of the Act on Special Cases Concerning the Procedure for Appeal and therefore, the appeal is dismissed under Article 5 of the above Act. It is so decided as per Disposition by